Análisis de la recaudación del impuesto a la renta de la provincia de el oro durante los periodos 2019-2020.

Abstract

This research aims to analyze the income tax collection of the hotel sector of the Machala canton of the province of El Oro for the periods 2019-2020, through a comparative analysis demonstrating the degree of compliance of taxpayers. The methodology applied is the analytical method with a quantitative and qualitative approach, researched in reliable scientific journals and the collection of data from the Internal Revenue Service, where the respective collections of income tax of the hotel sector of the province of EL Oro and Machala canton were analyzed. The technique used was a comparative table of the tax obligations of the four cantons of the province and in turn a survey was conducted, with the questionnaire instrument of closed questions, the calculation of the finite population was used, a total of 54 hotel companies, with a sampling of 52. The results we have obtained were a decrease in income tax during the period 2020, due to the impact of COVID – 19 where they had to comply with the orders issued by the National Government of Ecuador, in order to prevent the citizenship and avoid the spread of the virus in which, were one of the reasons for the closure of the hotel companies where there was a deficit in their income.